Drawback – payment on fabricated export documents modus operandi – circular

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.... export documents modus operandi - circular It has been observed in Chennai Customs House that certain parties had faraudulently obtained payment of drawback by fabrication of export documents, wherein in the exporters were effected by certain exporters and the documents were fabricated in the name of a third party, who ultimately obtained payment of drawback. Some of the relevant drawback clai....